#!/bin/bash
filename="data.txt"
# line stores the one single line from $filename
while read line
  do
     f1="$(echo $line| cut -d, -f1)"
     f2="$(echo $line| cut -d, -f2)"
     f3="$(echo $line| cut -d, -f3)"
     # use f1 f2 f3 as parameter to  pass the values to some oracle procedure...
     # /path/to/oracle-client $f1 $f2 $f3
done < $filename